Provides history and analysis of the rum cover-over program, under which any excise tax collected on rum imported into the U.S. is transferred to or "covered-over" to the Treasuries of Puerto Rico and the Virgin Islands. Details H.R. 1883 and S. 986, to expand Federal control over use of covered-over revenue, and which would limit Puerto Rico and Virgin Islands ability to finance economic development projects with this revenue source.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Jan. 2013). Reuse except for individual research requires license from ProQuest, LLC. CRS Report.
Microfiche version: Library of Congress. Government Division. Rum Excise Tax Cover-Over